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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 12/2019-Integrated Tax (Rate)
New Delhi, the 31
st
July, 2019
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section
15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on
the recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.1/2017- Integrated Tax (Rate), dated the 28
th
June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28
th

June, 2017, namely:-
In the said notification, -
(a) in Schedule I - 5%,
(i) after serial number 234A and the entries relating thereto, the following serial
numbers and entries shall be inserted, namely: -
“234 B 8504 Charger or charging station for Electrically operated
vehicles”;

(ii) after serial number 242 and the entries relating thereto, the following serial
number and entries shall be inserted, namely: -
“242A 87 Electrically operated vehicles, including two and three
wheeled electric vehicles.
Explanation .- For the purposes of this entry, “Electrically
operated vehicles” means vehicles which are run solely on
electrical energy derived from an external source or from
one or more electrical batteries fitted to such road vehicles
and shall include E- bicycles.”;

(b) in Schedule II - 12%, serial number 206 and the entries relating thereto shall be
omitted;
(c) in Schedule III - 18%, against serial number 375, in the entry in column (3), after
the word “inductors”, the words “, other than charger or charging station for
Electrically operated vehicles” shall be inserted.

2. This notification shall come into force on the 1
st
August, 2019.
[F.No.354/47/2018-TRU]


(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: - The principal notification No.1/2017-Integrated Tax (Rate), dated the 28
th
June, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 666(E), dated the 28
th
June, 2017 and last amended by notification No. 25/2018-
Integrated Tax (Rate), dated the 31
st
December, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1264 (E), dated the 31
st

December, 2018.
notifications no 12 2019 integrated tax rate | iKargos